{"url_path":"/sec/sitm/8-k/2026-05-19/item-9-01","section_key":"item-9-01","section_title":"Item 9.01 Financial Statements and Exhibits.","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-05-19","source_url":"https://www.sec.gov/Archives/edgar/data/1451809/0001451809-26-000045-index.html","accession_number":"0001451809-26-000045","cik":"0001451809","ticker":"SITM","issuer_name":"SITIME Corp","edgar_url":"https://www.sec.gov/Archives/edgar/data/1451809/0001451809-26-000045-index.html","primary_entity_key":"0001451809","primary_entity_name":"SITIME Corp"},"word_count":706,"has_tables":true,"body_markdown":"Item 9.01 Financial Statements and Exhibits.\n\nAs previously disclosed, on February 4, 2026, SiTime Corporation, a Delaware corporation (“SiTime” or the “Company”) filed a Current Report on Form 8-K to report that the Company had entered into an Asset Purchase Agreement (the “Asset Purchase Agreement”) with Renesas Electronics America Inc., a California corporation (“Renesas”), pursuant to which Renesas will and will cause certain of its affiliates to sell, transfer, assign and convey to SiTime all of their right, title, and interest in, to and under certain assets related to the timing business (the “Timing Product Business”) of Renesas Electronics Corporation (the “Acquisition”).\n\n(a)Financial Statements of Businesses or Funds Acquired.\n\nPursuant to Rule 3-05 of Regulation S-X, the Company is filing herewith (i) the audited combined financial statements of the Timing Product Business as of and for the years ended December 31, 2025 and 2024, which are filed as Exhibit 99.1 and incorporated by reference herein, and (ii) the unaudited interim combined financial statements of the Timing Product Business as of March 31, 2026, and for the three months ended March 31, 2026 and 2025, which are filed as Exhibit 99.2 and incorporated by reference herein. These combined financial statements have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission and U.S. generally accepted accounting principles, and include:\n\n•Statements of Assets Acquired and Liabilities Assumed as of December 31, 2025 and 2024;\n\n•Statements of Revenue and Direct Expenses for the years ended December 31, 2025 and 2024;\n\n•Notes to the Combined Financial Statements;\n\n•Statements of Assets Acquired and Liabilities Assumed as of March 31, 2026 (unaudited) and December 31, 2025;\n\n•Statements of Revenue and Direct Expenses for the three months ended March 31, 2026 and 2025 (unaudited); and\n\n•Notes to the Interim Combined Financial Statements (unaudited).\n\n(b)Pro Forma Financial Information.\n\nPursuant to Article 11 of Regulation S-X, the Company is filing herewith (i) the unaudited pro forma condensed combined balance sheet as of March 31, 2026, of the Company, giving effect to the Acquisition as if it had been completed on March 31, 2026; and (ii) the unaudited pro forma condensed combined income statements for the three months ended March 31, 2026 and the year ended December 31, 2025, giving effect to the Acquisition as if it had been completed on January 1, 2025, and include:\n\n•Unaudited Pro Forma Condensed Combined Balance Sheet as of March 31, 2026;\n\n•Unaudited Pro Forma Condensed Combined Income Statement for the three months ended March 31, 2026;\n\n•Unaudited Pro Forma Condensed Combined Income Statement for the year ended December 31, 2025; and\n\n•Notes to Unaudited Condensed Combined Financial Information.\n\nThe unaudited pro forma condensed combined financial information is attached hereto as Exhibit 99.3 and incorporated herein by reference.\n\nThe pro forma financial information included as Exhibit 99.3 to this Current Report on Form 8-K has been prepared for illustrative purposes only as required by Form 8-K, and is not intended to, and does not purport to, represent what the Company’s actual results or financial condition would have been if the Acquisition had occurred on the relevant date and is not intended to project the future results or the financial condition that the Company may achieve following the Acquisition.\n\nd)Exhibits.\n\nExhibit No.Description\n\n[23.1](ex231-pwcconsent.htm)\n\n[Consent of PricewaterhouseCoopers Japan LLC, independent auditors for Renesas Electronics Corporation.](ex231-pwcconsent.htm)\n\n[99.1](ex991-renesastimingbusines.htm)\n\n[Historical audited combined financial statements of the Timing Product Business and related notes as of and for the years ended December 31, 2025 and 2024.](ex991-renesastimingbusines.htm)\n\n[99.2](ex992-renesastimingbusines.htm)\n\n[Historical unaudited interim combined financial statements of the Timing Product Business and related notes as of March 31, 2026 and for the three months ended March 31, 2026 and 2025.](ex992-renesastimingbusines.htm)\n\n[99.](ex993-sitimeproformafs.htm)[3](ex993-sitimeproformafs.htm)\n\n[Unaudited pro forma condensed combined financial information of SiTime Corporation and related notes as of and for the three months ended March 31, 2026 and for the year ended December 31, 2025.](ex993-sitimeproformafs.htm)\n\n104 Cover Page Interactive Data File (embedded within the Inline XBRL document)\n\nSIGNATURES\n\nPursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.\n\nSiTime Corporation\n\nDate:May 19, 2026By: /s/ Elizabeth A. Howe\n\nElizabeth A. Howe\n\nExecutive Vice President and Chief Financial Officer"}